French VAT

2022 draft finance bill released

France’s 2022 draft finance bill was released on 22 September 2021. Parliamentary discussions should begin on 11 October and are expected to be finalized by the end of December 2021

New development as regards invoicing

In a decision dated May 26, 2021 (n° 2021-908 QPC), the French Constitutional Council (i.e., “Conseil Constitutionnel”) ruled that the fine provided for in article 1737, I-3 of the FTC

2021 finance law adopted by Parliament

The French parliament adopted on 17 November 2020 the 2021 finance law.  This article summarizes some of the law’s key provisions applicable to companies, some of which are the same